TMI BlogRefund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on...Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that there is no order of assessment passed in such a case - the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
